Skip to content

1971 - Law Dictionary Search Results

Research workspace

Save terms and build your research trail

A free trial unlocks notes, tags, search history, and the full AI Studio desk for judgment research.

Payment

in s. 2 (xxiv) of Gift Tax Act, 1958; Commissioner of Gift Tax v. N.S. Getty Chettiar, AIR 1971 SC 2410: (1972) 1 SCR 736: (1971) 2 SCC 741. Means payment in money or money's worth but

Patit

or who after taking Amrit commits any one or more of the four Kurahitis. [Delhi Sikh Gurdwaras Act, 1971 (82 of 1971), s. 2(j)]

Panjrapole

organisation might constitute an industry though the society itself may not be one, Bombay Panjrapole v. Workmen, AIR 1971 SC 2422 (2432): (1971) 3 SCC 349: (1972) 1 SCR 202.

Keep your definitions linked to case research

Mistake apparent on the record

'error apparent on the face of the record', T.S. Balram, Income Tax Officer v. M/s. Volkart Brothers, AIR 1971 SC 2204 (2206): (1971) 2 SCC 526: (1972) 1 SCR 30. (Income-tax Act, 1961, s. 154) (ii) For

Minor

Majority Act, 1875 is to be deemed not to have attained his majority. [Medical Termination of Pregnancy Act, 1971 (34 of 1971), s. 2 (c)] It means a person who, under the provisions of the Indian Majority

Marumakkattayam

descent is from a common ancestress, M.K. Balakrishna Menon v. Assistant Controller of Estate Duty-cum-Income Tax Officer, AIR 1971 SC 2392 (2393): (1971) 2 SCC 909: (1972) 1 SCR 961.

Merit

Merit, 'Merit' consists of a high degree of intelligence coupled with a keen and incisive mind, sound knowledge of the basic subjects and infinite capacity for hard work and also calls for a sense of social...

May

to grant a discretion and not to indicate a mandatory direction, Sahodara Devi v. Government of India, AIR 1971 SC 1599: (1972) 3 SCC 156: (1971) Supp SCR 230. The word 'may', cannot be read as 'must

Madras area

(d) of sub-s. (1) of s. 7 of that Act, State of Mysore v. Pendakur Virupanna Setty, AIR 1971 SC 1325 (1328): (1971) 2 SCC 255. [Karnataka General Clauses Act, 1899, s. 3(47)]

Machine

upon material to change it in some pre-conceived and definite manner, Sales Tax Commissioner v. Ladha Mal, AIR 1971 SC 2221 (2222): (1971) 2 SCC 407.

  • Last »

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial